Kiona co set up a petty cash fund for payments of small amounts the following transactions involving the petty cash fund occurred in may (the last month of the company's fiscal year) may 1 prepared a company check for $350 to establish the petty cash fund 15 prepared a company check to replenish the fundfor the following expenditures made since may 1 paid $109.20for janitonal services paid $89 15 for miscellaneous expenses paid postage expenses of $60 90. paid $80.01 to the county gezette (the local newspaper} fa an advertisement. counted $26 fti remanwitg in ito petty cash box prepared a company c befor $200 to increase the fund to $550. the petty cashier reports that $390.27 cash remains in the fund. a company check is drawn to replenish the fund for the following expenditures made since may 15 paid postage expense of $59.10 reimbursed the office manager for business milege, $47.05 the company decides that the may 16 increases i the fund was 100 large it reduces the fund by $50 leaving a total of $500.

Laval produces lamps and home lighting fixtures. its most popular product is a brushed aluminum desk lamp. this lamp is made from components shaped in the fabricating department and assembled in the assembly department. information related to the 22,000 desk lamps produced annually follows. direct materials $280,000direct labor fabricating department (8,000 dlh × $24 per dlh) $192,000assembly department (16,600 dlh × $26 per dlh) $431,600machine hours fabricating department $15,200mhassembly department $20,850mhexpected overhead cost and related data for the two production departments follow. fabricating assemblydirect labor hours 150,000dlh 295,000dlhmachine hours 161,000mh 128,000mhoverhead cost $400,000 430,000required1. determine the plantwide overhead rate for laval using direct labor hours as a base.2. determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate.3. compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department.4. use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps.